DENMARK ECOTAX RATES GREEN BUDGET GERMANY (GBG) EFR in Denmark: General Tax- Tax rate national cur- Tax rate – Name Typ Specific Tax-Base Base rency Euro € Denmark Waste manage- Charge on batte- ment - individual Lead batteries - car 1.61 € per ries Fee/Charge products batteries < 100 Ah 12.00 DKK per unit. unit. Waste manage- Charge on batte- ment - individual Lead batteries - car 3.23 € per ries Fee/Charge products batteries > 100 Ah 24.00 DKK per unit. unit. Waste manage- Charge on batte- ment - individual 2.42 € per ries Fee/Charge products Lead batteries - other 18.00 DKK per unit. unit. Waste manage- 33.6 - Charge on ha- ment - individual 250 - 88,000 DKK 11828 € zardous waste Fee/Charge products Hazardous waste per tonne per tonne. 185.20 € per Charge on mu- household nicipal waste 1378.00 DKK per per year collection / Waste manage- household per year on aver- treatment Fee/Charge ment - in general Municipal waste on average age. 2.20 € per Charge on sewa- Management of 16.40 DKK per m3 m3 on a- ge discharge Fee/Charge water resources Water consumption on average verage Duty on carrier Waste manage- bags made of pa- ment - individual Carrier bags made of 1.34 € pr per, plastics, etc. Tax products paper 10.00 DKK pr kg kg. Duty on carrier Waste manage- bags made of pa- ment - individual Carrier bags made of 2.96 € pr per, plastics, etc. Tax products plastics 22.00 DKK pr kg kg. 0.27 € per kg net Duty on certain 2.00 DKK per kg net weight of chlorinated sol- Hazardous che- weight of the sub- the sub- vents Tax micals Dichloromethane stance. stance. 0.27 € per kg net Duty on certain 2.00 DKK per kg net weight of chlorinated sol- Hazardous che- weight of the sub- the sub- vents Tax micals Tetrachloroethylene stance. stance. Duty on certain Tax Hazardous che- Trichloroethylene 2.00 DKK per kg net 0.27 € per Dokument1 21.04.2009 chlorinated sol- micals weight of the sub- kg net vents stance. weight of the sub- stance. Other energy Duty on certain products for mineral oil prod- transport pur- 0.23 € per ucts Tax poses Autogas (LPG) 1.75 DKK per litre litre. Other energy Duty on certain products for mineral oil prod- transport pur- 0.55 € per ucts Tax poses Carburettor liqiud 4.07 DKK per liter litre. Duty on certain mineral oil prod- Diesel oil with a low 0.34 € per ucts Tax Diesel content of sulphur 2.51 DKK per litre litre. Duty on certain mineral oil prod- 0.36 € per ucts Tax Light fuel oil Fuel oil 2.69 DKK per kg kg. Duty on certain Other fuels for mineral oil prod- stationary pur- 0.25 € per ucts Tax poses Fuel tar 1.89 DKK per kg kg. Duty on certain Other fuels for mineral oil prod- stationary pur- 0.32 € per ucts Tax poses Gas from refineries 2.38 DKK per kg kg. Duty on certain mineral oil prod- Gasoil and diesel oil 0.37 € per ucts Tax Diesel used as motor fuel 2.79 DKK per litre litre. Gasoil and diesel oil Duty on certain used for other pur- mineral oil prod- poses than as motor 0.25 € per ucts Tax Light fuel oil fuel 1.86 DKK per litre litre. Duty on certain Other fuels for mineral oil prod- stationary pur- Kerosene not used as 0.25 € per ucts Tax poses motor fuel 1.86 DKK per litre litre. Other energy Duty on certain products for mineral oil prod- transport pur- Kerosene used as mo- 0.37 € per ucts Tax poses tor fuel 2.79 DKK per litre litre. Duty on certain Other fuels for mineral oil prod- stationary pur- Lubricating and 0.29 € per ucts Tax poses hydraulics oils 2.14 DKK per litre litre. Other energy Duty on certain products for mineral oil prod- transport pur- Other gas used as mo- 0.43 € per ucts Tax poses tor fuel 3.21 DKK per kg kg. Duty on certain Waste manage- Cardboard containers 0.04 € per retail containers Tax ment - individual for drinks, between 10 0.30 DKK per item item. products and 40 cl Waste manage- Cardboard containers Duty on certain ment - individual for drinks, between 0.20 € per retail containers Tax products 110 and 160 cl 1.50 DKK per item item. Waste manage- Cardboard containers Duty on certain ment - individual for drinks, between 40 0.07 € per retail containers Tax products and 60 cl 0.50 DKK per item item. Waste manage- Cardboard containers Duty on certain ment - individual for drinks, between 60 0.13 € per retail containers Tax products and 110 cl 1.00 DKK per item item. Waste manage- Cardboard containers Duty on certain ment - individual for drinks, larger than 0.27 € per retail containers Tax products 160 cl 2.00 DKK per item item. Waste manage- Cardboard containers Duty on certain ment - individual for drinks, smaller 0.02 € per retail containers Tax products than 10 cl 0.15 DKK per item item. Containers for other Waste manage- products made of plas- Duty on certain ment - individual tics except EPS and 1.39 € per retail containers Tax products PVC, UN approved 10.35 DKK per kg kg. Waste manage- Containers for other Duty on certain ment - individual products, EPS and 2.74 € per retail containers Tax products PVC 20.35 DKK per kg kg. Waste manage- Containers for other Duty on certain ment - individual products, made of alu- 4.48 € per retail containers Tax products minium 33.30 DKK per kg kg. Waste manage- Containers for other Duty on certain ment - individual products, made of 0.25 € per retail containers Tax products glass and ceramics 1.85 DKK per kg kg. Containers for other Waste manage- products, made of pa- Duty on certain ment - individual per and cardboard, 0.13 € per retail containers Tax products primary material 0.95 DKK per kg kg. Containers for other Waste manage- products, made of pa- Duty on certain ment - individual per and cardboard, 0.07 € per retail containers Tax products secundary material 0.55 DKK per kg kg. Containers for other products, made of Waste manage- plastics except EPS Duty on certain ment - individual and PVC, high filled 1.04 € per retail containers Tax products material 7.75 DKK per kg kg. Containers for other products, made of Waste manage- plastics except EPS Duty on certain ment - individual and PVC, primary ma- 1.74 € per retail containers Tax products terial 12.95 DKK per kg kg. Containers for other products, made of Waste manage- plastics except EPS Duty on certain ment - individual and PVC, secundary 1.04 € per retail containers Tax products material 7.75 DKK per kg kg. Containers for other Waste manage- products, made of steel Duty on certain ment - individual or tinplate, UN ap- 0.99 € per retail containers Tax products proved 7.40 DKK per kg kg. Waste manage- Containers for other Duty on certain ment - individual products, made of 1.24 € per retail containers Tax products steel, tinplate 9.25 DKK per kg kg. Waste manage- Containers for other Duty on certain ment - individual products, made of 0.07 € per retail containers Tax products wood 0.55 DKK per kg kg. Waste manage- Glass containers for Duty on certain ment - individual drinks, between 10 and 0.07 € per retail containers Tax products 40 cl 0.50 DKK per item item. Waste manage- Glass containers for Duty on certain ment - individual drinks, between 110 0.32 € per retail containers Tax products and 160 cl 2.40 DKK per item item. Waste manage- Glass containers for Duty on certain ment - individual drinks, between 40 and 0.11 € per retail containers Tax products 60 cl 0.80 DKK per item item. Waste manage- Glass containers for Duty on certain ment - individual drinks, between 60 and 0.22 € per retail containers Tax products 110 cl 1.60 DKK per item item. Waste manage- Glass containers for Duty on certain ment - individual drinks, larger than 160 0.43 € per retail containers Tax products cl 3.20 DKK per item item. Waste manage- Glass containers for Duty on certain ment - individual drinks, smaller than 10 0.03 € per retail containers Tax products cl 0.25 DKK per item item. CFC used to make and Duty on CFC, maintain refridgera- HFC, PFAC and Ozone depleting tors, freezers, spray 4.00 € per SF6 Tax substances cans, etc. 30.00 DKK per kg kg. Duty on CFC, HFC, PFAC and Ozone depleting 13.40 € SF6 Tax substances HFC-134 100.00 DKK per kg per kg. Duty on CFC, HFC, PFAC and Ozone depleting 37.60 € SF6 Tax substances HFC-134 a, HFC-125 280.00 DKK per kg per kg. Duty on CFC, HFC, PFAC and Ozone depleting 4.00 € per SF6 Tax substances HFC-143 30.00 DKK per kg kg. Duty on CFC, Tax Ozone depleting HFC-143 a 380.00 DKK per kg 51.10 € HFC, PFAC and substances per kg. SF6 Duty on CFC, HFC, PFAC and Ozone depleting 1.90 € per SF6 Tax substances HFC-152 a 14.00 DKK per kg kg. Duty on CFC, HFC, PFAC and Ozone depleting 39.00 € SF6 Tax substances HFC-227ca 290.00 DKK per kg per kg. Duty on CFC, HFC, PFAC and Ozone depleting 53.80 € SF6 Tax substances HFC-236fa 400.00 DKK per kg per kg. Duty on CFC, HFC, PFAC and Ozone depleting 7.50 € per SF6 Tax substances HFC-245 ca 56.00 DKK per kg kg.